Integrated Filing — IndAS



General information about company

Scrip Code 500032
NSE Symbol BAJAJHIND
MSEI Symbol NOTLISTED
ISIN INE306A01021
Name of company Bajaj Hindusthan Sugar Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 12-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 04-Aug-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 12-Aug-2025   11:30:00
End date and time of board meeting 12-Aug-2025   12:55:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
No default as on 30.06.2025



Financial Results Ind-AS

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 12421000000
Other income 28900000
Total income 12449900000
2 Expenses
(a) Cost of materials consumed 1016200000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 9959800000
(d) Employee benefit expense 880100000
(e) Finance costs 34900000
(f) Depreciation, depletion and amortisation expense 524100000
(f) Other Expenses
1 Other Expenses 804900000 804900000
Total other expenses 804900000
Total expenses 13220000000
3 Total profit before exceptional items and tax -770100000
4 Exceptional items 0
5 Total profit before tax -770100000
6 Tax expense
7 Current tax 100000
8 Deferred tax 915500000
9 Total tax expenses 915600000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations -1685700000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period -1685700000
17 Other comprehensive income net of taxes -2060500000
18 Total Comprehensive Income for the period -3746200000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 1277400000
Face value of equity share capital 1
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -1.35
Diluted earnings (loss) per share from continuing operations -1.35
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations -1.35
Diluted earnings (loss) per share from continuing and discontinued operations -1.35
24 Debt equity ratio 0
25 Debt service coverage ratio 0
26 Interest service coverage ratio 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) Notes: n nFor detailed notes (Sl. No. 1 to 9), please refer the signed resulltrs submitted with the Stock Exchnges



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Sugar 11212300000 11212300000
2 Distillery 2084400000 2084400000
3 Power 301500000 301500000
4 Others 7300000 7300000
Total Segment Revenue 13605500000
Less: Inter segment revenue 1184500000 1184500000
Revenue from operations 12421000000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Sugar -610600000 -610600000
2 Distillery 158000000 158000000
3 Power -223800000 -223800000
4 Others -11200000 -11200000
Total Profit before tax -687600000
i. Finance cost 34900000 34900000
ii. Other Unallocable Expenditure net off Unallocable income 47600000 47600000
Profit before tax -770100000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Sugar 67108100000 67108100000
2 Distillery 8513500000 8513500000
3 Power 7577000000 7577000000
4 Others 1845700000 1845700000
Total Segment Asset 85044300000 85044300000
Un-allocable Assets 49108700000 49108700000
Net Segment Asset 134153000000 134153000000
4 Segment Liabilities
Segment Liabilities
1 Sugar 26833900000 26833900000
2 Distillery 551900000 551900000
3 Power 74400000 74400000
4 Others 2500000 2500000
Total Segment Liabilities 27462700000 27462700000
Un-allocable Liabilities 66833500000 66833500000
Net Segment Liabilities 94296200000 94296200000
Disclosure of notes on segments



Other Comprehensive Income

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Items that will not be reclassified to profit or loss -3039300000 -3039300000
Total Amount of items that will not be reclassified to profit and loss -3039300000
2 Income tax relating to items that will not be reclassified to profit or loss -874500000
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to profit or loss 122100000 122100000
Total Amount of items that will be reclassified to profit and loss 122100000
4 Income tax relating to items that will be reclassified to profit or loss 17800000
5 Total Other comprehensive income -2060500000